I was 'unofficially' told by RIM this is all on the honor system. So you can really say any number of users. But if 'real' auditors come it and see you are down a ton of CAL's I am sure that won't go over too well!!! We are actually saving money as we only have 125 users currently....but as time goes on we will have more and more users....I can see how you would be pissed. I think $25/device is a little high but they could care less what I think. Good luck.